{"id":345,"date":"2023-02-27T11:44:09","date_gmt":"2023-02-27T11:44:09","guid":{"rendered":"https:\/\/hticglobal.com\/blog\/?p=345"},"modified":"2024-02-09T18:11:04","modified_gmt":"2024-02-09T18:11:04","slug":"new-guidelines-issued-by-uae-to-determine-tax-residency","status":"publish","type":"post","link":"https:\/\/hticglobal.com\/blog\/new-guidelines-issued-by-uae-to-determine-tax-residency\/","title":{"rendered":"New Guidelines Issued by UAE to Determine Tax Residency"},"content":{"rendered":"

Recently, the UAE announced fresh guidelines for identifying tax residency, and these guidelines have significant implications for individuals and businesses operating within the country.<\/p>\n

Prior to the announcement of Cabinet Resolution No. (85) of 2022, there was no legal definition of UAE Tax Residency. This new legislation aims to keep pace with the evolving tax environment in the UAE, as well as to comply with international taxation and align with the country\u2019s new corporate tax structure.<\/p>\n

The resolution provides a framework for identifying the tax domicile of juridical and natural persons in the UAE, based on factors such as primary place of residence, physical residence, and employment. Whether you\u2019re a resident or expat in the UAE, this is essential information that you won\u2019t want to miss.<\/p>\n

The following are established criteria for determining the tax residency of both juridical and natural persons in the UAE:<\/p>\n